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U.S. Preventive Services Task Force Reissues Recommendations (PDF)

"The four Recommendation Statements ... had previously been released as 'A' or 'B' recommendations. As such, affected non-grandfathered plans will most likely have few action items to come into compliance. Continued review of the Plan Document/SPD for consistency as Recommendations are issued would seem to be appropriate. The four Recommendations are: [1] Tuberculosis Screening for Latent Tuberculosis Infections; [2] Interventions to Support Breastfeeding; [3] Statin Use as a Preventive Medication; and [4] Folic Acid Supplements for Women of Child-Bearing Age."

Informal MPRA Tips from Treasury, PBGC and DOL, Courtesy of the American Academy of Actuaries (PDF)

"The Multiemployer Subcommittee of the American Academy of Actuaries (Subcommittee) met with members of the Department of Treasury, the [PBGC], and the [DOL] at the end of February 2017 and discussed applications by multiemployer pension plans in critical and declining status to suspend benefits or partition liabilities, as permitted under [MPRA].... [T]he Discussion Notes are a useful resource to summarize how these agencies saw the first 12 applications and what tips were offered to actuaries and plan sponsors at the meeting."

Full Text of Final HIPAA Privacy Regulations (PDF)

93 pages (486k filesize). (Thanks to Mike Ewing of United Actuarial Services, Inc. for snagging the file for us!)

American Health Care Act: Summary of Changes Affecting Employer and Group Health Plans (PDF)

"The changes in the Bill would not directly affect the plan design of employer-sponsored group health plans (GHPs), including multiemployer group health plans.... Contrary to some published reports, the Bill does NOT change the way that 'no annual/lifetime limits' rules apply. That is, the Bill does not change the way self-insured plans choose a benchmark state plan for determining compliance with the 'no annual limits on essential health benefits' rules."

Cybersecurity: ERISA Advisory Council Provides Tips for Pension and Welfare Plan Sponsors (PDF)

"Every ERISA-governed employee benefit plan has confidential participant data it is required to protect. From the largest pension plan to the smallest vacation fund, employee benefit plans contain sensitive, personal, participant data which needs to be protected from unauthorized breaches. In developing a robust cybersecurity program, trustees will want to work closely with their IT vendor and other plan professionals."

District Court Halts Implementation of Section 1557 Regs on Gender Identity and Termination of Pregnancy (PDF)

"[On] December 31, 2016, the U.S. District Court for the Northern District of Texas issued an opinion preliminarily prohibiting HHS from enforcing, on a nationwide basis, the provisions of the regulation implementing Section 1557 concerning gender identity or termination of pregnancy. The regulations concerning certain required notices and taglines and translation aids aimed at individuals with limited English proficiency are not affected and are still in effect." [Franciscan Alliance v. Burwell, No. 16-108 (N.D. Tex. Dec. 31, 2016)]

Agencies Publish Proposed Revisions to Form 5500 and Schedules (PDF)

"The proposed Form and Schedules have been annotated by the Agencies to note 'New' line items. A rough count of 'New' lines ... [1] Form 5500: 30 line items; [2] Schedule A: 6 line items; [3] Schedule C: 12 line items; [4] Schedule H: Well over 150 lines and sublines -- detailed breakouts of assets and investments; [5] Schedule MB: 11 line items; [6] Schedule R: 25 lines or sub lines; [7] Schedule J: all new -- over 100 line and sublines."

Supreme Court Limits Reach of a Plan's Subrogation Clause Under ERISA When Participant Has Spent the Proceeds (PDF)

"It may ... be possible to add language to the plan and subrogation agreement that requires the injured party (participant/beneficiary) and the attorney to sign an agreement that makes the unpaid monies subject to subrogation to the plan into 'plan assets' and the injured party and the personal injury attorney into 'fiduciaries' (much like unpaid employer contributions can become plan assets depending on the language of the collective bargaining agreement). In such a case, it seems the plan could bring an action under ERISA Section 502(a)(2) for breach of fiduciary duty against the injured party and the attorney."

DOL Sues IAM National Pension Fund and Nine Trustees, Alleges Various Fiduciary Breaches (PDF)

"The allegations are just that -- allegations -- until proven by the preponderance of the evidence in a court of law. However, the allegations provide examples of the types of behaviors and facts that the DOL considers to cross the lines of fiduciary duty and/or violate the rules on prohibited transactions under ERISA.... The allegations highlight areas for self-examination by pension plan trustees to ensure their plan and fellow trustees avoid the behaviors contained in the lawsuit."

Draft Instructions to IRS 2015 Forms 1094-C and 1095-C Give Clear Guidance to ALEs Contributing to Multiemployer Plans (PDF)

"Employers who contribute to a multiemployer plan that complies with the multiemployer interim guidance, can use the 1H/2E codes to report on employees for which it makes contributions to the plan. If such an ALE has other employees that are not covered by the multiemployer plan, it must also report those employees using the 1094/1095-C series forms. If such other employees are covered by an insured plan, the insurance company would do the reporting required under Part III of Form 1095-C."